Clarification on whether the Chartered Accountants in Practice can print their Photograph on their visiting cards
The members of the profession have sought the Institute’s view as to whether the Chartered Accountants in Practice can print their photograph on their visiting cards.
The Committee on Ethical Standards (CES), a non-standing Committee of the Institute, has examined the matter in detail. The Committee noted that the Institute has permitted display of Passport Size Photograph on the Website of Chartered Accountants in practice/firm of Chartered Accountants in practice, which run on a “pull” model. The Committee further noted the following directions/guidelines as appearing at page 197 of Code of Ethics, 2005 edition: -
“Public conscience is expected to be ahead of the law. Members, therefore, are expected to interpret the requirement as regards independence much more strictly than what the law requires and should not place themselves in positions which would either compromise or jeopardize their independence.”
In view of the above, the Committee is of the opinion that mostly the business class prints the photograph on their visiting cards for promoting their business and soliciting clients. As such, it is not permissible for the chartered accountants in practice to print their photograph on their visiting cards